| CPC B32B 5/32 (2013.01) [B32B 5/18 (2013.01); B32B 7/02 (2013.01); B32B 27/065 (2013.01); B32B 27/16 (2013.01); B32B 27/32 (2013.01); C09J 7/26 (2018.01); C09J 7/38 (2018.01); B32B 2250/42 (2013.01); B32B 2266/025 (2013.01); B32B 2266/08 (2013.01); B32B 2266/104 (2016.11); B32B 2274/00 (2013.01); B32B 2307/54 (2013.01); B32B 2307/542 (2013.01); B32B 2307/72 (2013.01); B32B 2307/7376 (2023.05); B32B 2405/00 (2013.01); C09J 2301/16 (2020.08); C09J 2423/006 (2013.01)] | 12 Claims |

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1. A multilayer foam sheet comprising: a base layer comprising a foam layer; and a surface layer comprising a foam layer or a resin film, the surface layer being laminated on each of both sides of the base layer,
wherein the multilayer foam sheet has a low-speed shear modulus being 50 MPa or more,
wherein the multilayer foam sheet has a 25% compressive strength being 125 kPa or less,
wherein, the multilayer foam sheet, a ratio of a thickness of the base layer to a thickness of the surface layer (thickness of base layer/thickness of surface layer) is 4.0 or more, and
wherein the multilayer foam sheet has a gel fraction from 30 to 80%.
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